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Section 32: Income derived from fishing activities by an industrial fishing company

Income Tax Act · SECOND SCHEDULE

consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

32. Income derived from fishing activities by an industrial fishing company incorporated on or after 1 September 2016 and approved by the Board of Investment, for a period of 8 years starting as from the income year in which the company starts its operation.

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